On Voluntary Compliance, Voluntary Taxes, and Social Capital
In the past year, the IRS has succeeded in attracting the attention of another group of folks interested in taxation-politicians-and out of that attention is likely to come a bill to restructure its operations. Although I like some of the directions the legislation takes, such as institutionalizing a concern for the enforceability and compliance costs of new legislation before it becomes law, other directions-such as shifting the burden of proof- trouble me, and what follows is my attempt to articulate these concerns: some ruminations about voluntary compliance, voluntary taxes, and social capital.
Volume (Year): 51 (1998)
Issue (Month): n. 3 (September)
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- C. Eugene Steuerle, 1986. "Who Should Pay For Collecting Taxes," Books, American Enterprise Institute, number 650820, April.
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